Relates to the taxation of property owned by a cooperative corporation in the towns of Bolton, Horicon, Thurman, Queensbury, Lake George, and Warrensburg.
Adjusts the school tax relief (STAR) exemption for homes located outside a city with a population greater than one million for the 2024--2025 school years and thereafter (Part A); relates to a real property tax freeze to reimburse qualifying homeowners for increases in local property taxes on their primary residences (Part B); provides for supplemental state assistance to be paid to cities, counties, towns and villages that are compliant with the property tax levy limits (Part C).
Provides for direct-pay tax abatement credits for solar electric generating systems and electric energy storage systems in connection with eligible buildings; provides such eligible properties shall include: 501(c)(3) corporations, associations, organizations or trusts and income-restricted affordable housing properties.
Authorizes the assessor of the town of New Castle to accept an application for a real property tax exemption from the Ethical Society of Northern Westchester; provides a waiver for any interest and penalties accrued in the event that the authorization to exempt is not timely granted.
Repeals the tax exempt status of private universities that received real property tax exemptions of one hundred million dollars or more during the prior fiscal year.
Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Rock Community Church, Inc. for all of the 2023 general taxes and all of the 2022-2023 school taxes.
Authorizes the county of Nassau assessor to grant a property tax exemption for the Maritime Administration, a component of the United States Department of Transportation, without an application, if the assessor determines that the property is exempt from taxation due to being owned by the federal government.
Allows municipalities to adopt a local law or resolution to establish an adjustment percentage to be applied to the exemption percentage schedule for certain exemptions based upon permanent partial disabilities, after a public hearing.
Authorizes municipalities to treat unpaid fines for building code and fire code violations as unpaid real property taxes and to impose a tax lien therefor.
Authorizes municipalities in the county of Orange to add unpaid housing code violation penalties, costs and fines to such municipalities' annual tax levy in accordance with applicable law.
Provides for the taxation of state owned land for all purposes, exclusive of improvements and in accordance with any payment in lieu of taxes agreement.